Paragraph 8 Interpretation of Schedule

United Kingdom

(1)

In this Schedule—

(a)

references to the register are references to the register maintained under section 24 of this Act;

(b)

references to registering a person are references to registering him in that register; and

(c)

references to a person’s registration are references to his registration in that register;

and “unregistered” shall be construed accordingly.

(2)

For the purposes of this Schedule a person carries out a taxable activity if a quantity of aggregate is subjected to commercial exploitation in F1England, Wales or Northern Ireland in circumstances in which he is responsible for its being so subjected.

Annotations

Textual amendments

F1: Words in Sch. 4 para. 8(2) substituted (with effect in accordance with s. 18(4) of the amending Act) by Scotland Act 2016 (c. 11), s. 72(3), Sch. 1 para. 10; S.I. 2026/355, reg. 2